The tariff classification of a dessert topping from Switzerland

NY F80657 December 23, 1999 CLA-2-20:RR:NC:2:228 F80657 CATEGORY: Classification TARIFF NO.: 2008.92.9094 Mr. Claude Schellenberger Max Felchlin AG Main Street 63 CH-6431 Schwyz/Switzerland RE: The tariff classification of a dessert topping from Switzerland Dear Mr. Schellenberger: In your letter dated December 1, 1999 you requested a tariff classification ruling. Samples and an ingredients breakdown accompanied your letter. The samples were examined and disposed of. TO17E Tropical Topping is an viscous, orange-colored, fluid product, said to be composed of 37 percent sugar, 32 percent fruit pulp (mango, passion fruit, and pineapple), 16 percent glucose syrup, 8 percent lemon juice, 6 percent water, and less than one percent each of thickener, citric acid, preservatives, and flavor. The product will be packed in a one-kilogram bottle and sold to restaurants, hotels, and pastry chefs, for use as a topping on plated desserts, ice cream, milk shakes, and the like. The applicable subheading for this product will be 2008.92.9094, Harmonized Tariff Schedule of the United States (HTS), which provides for fruit…otherwise prepared or preserved…other, including mixtures…mixtures…other…other. The rate of duty will be 15.3 percent ad valorem. Effective January 1, 2000, the rate of duty will be 14.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division